Pei Xinmin
During the epidemic holiday in COVID-19, staying at home is a contribution to the country, and it is necessary to pass the time by movies and TV, but it is not easy to find a satisfactory program. A few days ago, it was reported in the circle of friends that the TV series "Anjia" starring Sun Li will be broadcast on Beijing Satellite TV and Oriental TV at 8 pm on February 21st. Sun Li is one of my favorite actors, and the real estate transaction involved is related to my work, which immediately aroused my interest.
it has been on the air for two days and five episodes have been shown. Overall, I feel that Sun Li's charm is the main role, and the production level is really high.
However, perhaps because the theme is too close to real life, many details feel a little exaggerated. Last night, there was a mistake in tax common sense in a plot in the fifth episode. In order to avoid misleading the audience, I feel it necessary to give you a corrective explanation.
The main plot of this episode is: the child of the community security captain has leukemia and has no money to treat, and the property manager asks for money from the merchants around the community under the banner of raising money for the child. In the end, the property manager only gives the security captain a little money and embezzles most of the donations himself. Sun Li, the manager of the intermediary company, predicted that there was a problem with the property manager, asked the property manager to issue a receipt when collecting money, and reminded other merchants one by one to get a receipt when donating money.
finally, the store manager collected the receipts of donations from major merchants, and found that the total amount of donations was more than 1,. After contacting the security captain, he found that the security captain only received a small amount of donations, and the store manager gave all the receipts to the security captain. The security captain was very angry when he learned that the property manager had embezzled the child's life-saving money. He asked the property manager for the balance, and the property manager became angry from embarrassment. Finally, the two men fought and the property manager was injured and admitted to the hospital. Some informed merchants feel that the manager of the house has rectified the property manager who often extorts money, which is very popular and the prestige of the manager of the house has been improved.
However, when reminding other merchants, the store manager told everyone that the donation receipt can be used for tax deduction, so everyone must ask the property manager for a receipt when donating money. This statement is actually wrong.
Caishui [218] No.15 Notice on Relevant Policies for Pre-tax Carry-over Deduction of Corporate Income Tax for Public Welfare Donations stipulates that the donation expenses used by enterprises for charitable activities and public welfare undertakings through public welfare social organizations or people's governments at or above the county level (including county level) and their constituent departments and directly affiliated institutions are allowed to be deducted when calculating taxable income; The portion exceeding 12% of the total annual profit shall be deducted from the taxable income within three years after the carry-over. The public welfare social organizations mentioned in this article shall obtain the pre-tax deduction qualification of public welfare donations according to law.
from the above provisions, it can be known that an enterprise can obtain the qualification of enterprise income tax deduction only if it donates to a duly registered and approved public welfare organization, or the people's government at or above the county level (including the county level) and its constituent departments and directly affiliated institutions, otherwise, the tax authorities will not recognize it.
as played in "living in peace", no matter whether the property manager writes a receipt to the merchants in his own name or the property manager provides a receipt stamped by the property company to the merchants, it does not conform to the provisions of the tax law, and the donations of the merchants cannot be deducted before tax.
In response to the new pneumonia, the Ministry of Finance and the State Administration of Taxation issued the Announcement on Tax Policies for Donation in Support of the Prevention and Control of Pneumonia Infected in novel coronavirus on February 7, 22 (Announcement No.9 of the Ministry of Finance and the State Administration of Taxation in 22), which cancelled the profit ratio limit and allowed direct donation to hospitals. However, it is only to relax the restrictions, and still not all donations can be deducted before tax.
for the events in TV series, when the security captain needs to raise money, he should apply to the public welfare fund company, which will raise money. When the public welfare fund company collects money, it will issue a receipt for financial supervision to the merchants, and the merchants will be eligible for pre-tax deduction.
of course, when the merchant learns about the security captain and wants to make a donation, he can also take the initiative to contact a public welfare fund company to handle the donation. The donation agreement specifies that the donation will be used for the security captain's children, or he can complete the donation legally and legally. Public welfare fund companies may charge a small fee, but it is worthwhile for donation enterprises to qualify for pre-tax deduction. This is particularly important. Many enterprises just don't know how to do this, and directly give donations to the recipients, thus missing the opportunity of pre-tax deduction of donations.
the reason why the tax law has such a provision is to ensure that donations can be inspected and verified. Otherwise, if anyone can issue a receipt to offset the tax, there will be loopholes in tax supervision.
At present, many enterprises and individuals are actively donating money and materials to support the epidemic prevention work in COVID-19. I would like to remind everyone to pay special attention to the way of donation. If the object of direct donation does not meet the tax law, it cannot be deducted before income tax. The 7,5 yuan donated by our own enterprise that can't be tax deductible is the same as the 1, yuan donated by others. In short, it is a legal and compliant professional practice to deal with donations through the channels stipulated in the tax law, and it is also a way to maximize expenditure benefits.
There is such a mistake in the plot, which may be that the screenwriter is lazy, or it may be a deliberate exaggeration in pursuit of dramatic effect. However, it is recommended that you watch "settling down" while you are at home and contributing to the country.